On January 1, 20X1. Humungous Bank Corp. (HBC) issued (sold) $1,000,000 of 10-year bonds that pay 4% interest semi-annually on June 30 and December 31. The market rate of interest at time of issuance was 5%. Transaction costs directly related to the issuance of these bonds totalled $10,000, paid in cash. HBC classified this liability at fair value through profit or loss (FVPL). On December 31, 20X1, HBCS year end, the market value of the bonds was $940,000. What was the unrealized gain that HBC reported in profit or loss on its statement of comprehensive income for the year ended December 31, 2017 a $11,767 gain O b. $27.946 gain - $21,024 gain Od. $17.946 gain